[371NE How to determine “the corresponding UK tax”]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371NE  How to determine “the corresponding UK tax”]

[(1)     For the purposes of step 3 in section 371NB(1) “the corresponding UK tax” is the amount of corporation tax which, applying the corporation tax assumptions, would be charged in respect of the CFC's assumed taxable total profits for the accounting period.

(2)     In determining

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